Results 231 to 240 of about 696 (262)

Does ESG Drive Performance or Does Performance Enable ESG? Evidence of Reverse Causality From Korean Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The Environmental, Social, and Governance (ESG)‐performance literature has grown substantially, yet a fundamental question remains underexplored: do ESG investments improve firm performance, or do high‐performing firms simply invest more in ESG? We empirically address this question using panel vector autoregression with Granger causality tests
Jiyeon Kim, Wooyoung Yang
wiley   +1 more source

The Language of Greenwashing: SDG Omission and Opportunity‐Oriented Environmental Tone as Alert Metrics in Green Bond Disclosures

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Green bonds play a central role in sustainable finance, yet concerns about greenwashing raise questions about the credibility of issuers' sustainability disclosures. Using dictionary‐based methods and domain‐specific BERT transformer models, this paper proposes two greenwashing alert metrics and investigates their performance by analyzing ...
Andrea Nicolodi, Sandra Paterlini, Monica Gentile, Vincenzo Foglia Manzillo, Gianluca Vittorioso   +4 more
wiley   +1 more source

Engineering CEOs, Sustainability Performance, and Greenwashing: Evidence From Australian Listed Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines how engineering trained chief executive officers (CEOs) determine firms' sustainability performance and greenwashing behavior in Australian listed firms from 2016 to 2024. Drawing on Upper Echelons theory and Imprint theory, we argue that engineering cognition influences environmental strategy by providing conservative ...
Sulochana Dissanayake, R. M. N. C. Swarnapali   +1 more
wiley   +1 more source

Why are there differences across German states in student achievement and cognitive ability? [PDF]

Heliyon
Rindermann H.
europepmc   +1 more source

Orchestrating Green Transformation: How AI Adoption Enables Corporate Carbon Neutrality

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT As carbon neutrality has become a central goal of global climate governance, how firms achieve low‐carbon transformation has emerged as a critical research issue. However, prior studies have primarily focused on macro‐ or industry‐level analyses, offering limited and fragmented insights into how digital technologies—particularly AI—affect firm‐
Xiaonan Dong, Sungjin Son
wiley   +1 more source

Influence of Times Interest Earned Ratio (TIER) and Debt to Equity Ratio (DER) On Return on Equity (ROE) at BCA Syaria for the 2018-2022 Period

Wardha Nishai, Diah Krisnaningsih
openaire   +1 more source

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PENGARUH CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER), DAN RETURN ON EQUITY (ROE) TERHADAP NILAI PERUSAHAAN

Journal of Accounting and Finance, 2023
Riset ini bertujuan untuk mengetahui pengaruh CR, DER, serta ROEterhadap nilai industri baik secara parsial ataupun secara simultan. Satuan riset yang digunakan dalam riset ini merupakan industri food and beverage yang terdaftar di Bursa Efek Indonesia tahun 2017- 2020. Riset ini menggunakan 9 industri sebagai satuan analisis.
Retno Setyo Rini, Erna Sudarmawanti, Mokhammad Khukaim Barkowa   +2 more
openaire   +1 more source

Influence of Company Size and Debt to Equity Ratio (DER) on The Rent of Sukuk Ijarah

Journal Socio Humanities Review, 2021
This study aims to analyze the effect of company size and debt to equity ratio (DER) on fees from ijarah sukuk. The population in this study are companies that issue sukuk on the Indonesia stock exchange period 2013-2018. The method used is an associative method.
Siti Jubaedah, Nunung Nurjanah
openaire   +1 more source

Pengaruh Current Ratio (CR) dan Debt to Equity Ratio (DER) terhadap Harga Saham

Jurnal EMT KITA
The purpose of this study is to determine the effect of Current Ratio and Debt to Equity Ratio on the stock price of property sector companies listed on the IDX. The data used in this study are property sector companies from the IDX in 2018-2022 with 12 companies. The method used is regression analysis using SPSS 25.0. The research results show that CR
null Renaldi, Donny Dharmawan, null Syahribulan, null Bakhtiar, Ngurah Pandji Mertha Agung Durya   +4 more
openaire   +1 more source

Analisis Pengaruh Debt to Equity Ratio (DER) dan Debt to Asset Ratio (DAR) terhadap Profitabilitas pada Perusahaan PT Adhi Karya Tbk

Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis
Metode penelitian yang digunakan dalam penelitian ini menggunakan pendekatan asosiatif, dimana penelitian ini bertujuan untuk mencari pengaruh antara dua atau lebih variabel, peneliti mencari pengaruh antara variabel X1 (DER) dan X2 (DAR) terhadap variabel Y (NPM). Populasi yang digunakan yaitu laporan keuangan PT Adhi Karya Tbk, dari tahun 2004 - 2022.
Muh. Ihzam Nuari, Aris Munandar
openaire   +1 more source